2010 (4) TMI 1019

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....n these three revisions is identical, the same is being decided by a common judgment treating the Trade Tax Revision No. 519 of 2002 as leading case at the stage of admission itself. These are assessee's revisions for the assessment year 1993-94 (Central), 1992-93 (Central), 1994-95 (Central) against an order of the Tribunal dated 22 nd of February, 2002. The facts of the case are that t....

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....al turnover of Central sales were determined at Rs. 4,15,84,976. Aggrieved by this assessment the assessee filed an appeal under section 9. The appeal of the assessee was dismissed by an order passed on 21st of July, 2001 against which the assessee filed a second appeal. The Tribunal by its order dated February 22, 2002 has partly allowed the appeal of the assessee but has confirmed the turnover o....

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....oted hereunder: "We find that the documents seized on survey dated 15th July, 1994 do not conclusively go to establish that the sales shown by the appellant through its depot at Rajasthan and M.P. during the years 1992-93 to 1994-95, as reflected from the balance sheet are interState sales of appellant from Agra." His argument is that in view of the above finding there was no justification w....

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....change of money between Agra Beverages and Rajasthan Beverages clearly established that the goods have been sent from Agra to Rajasthan. I have heard learned counsels on both sides at length and also perused the material on record. On a perusal of the parchas it cannot be said that these parchas conclusively establish that any order had been placed by Jai Sales on the assessee which could be....